Overview

This page will help you understand some of the financial and employment issues related to becoming an ordained or commissioned minister. 

  • Read Zondervan Minister's Tax and Financial Guide, which Reliant will send to you. This will help you better understand the tax implications of being an ordained/commissioned minister.
  • Submit a new Support Goal whether you remain in the Social Security system or opt out.
  • This page has several steps to follow. Download our Ordained/Commissioned Checklist to help you keep track of where you are in the process.
  • Should I opt out of Social Security? Reliant is not legally able to give you advice in this matter. We strongly encourage you to consult a professional who is up-to-date in this matter. We also have several resources at the bottom of this page to assist you.
  • Can I opt out of Social Security to seek better investment elsewhere? No, you can only opt out of Social Security if you are conscientiously opposed to public insurance as a minister.

Steps to take


1. Notify Missionary Resources you are ordained/commissioned; include copy of your certificate

Whom to email: HR@Reliant.org 

2. Read Zondervan Minister's Tax and Financial Guide

Details: Once we receive your email, we will send you this book. Use it as a starting point for educating yourself on the issues of Social Security tax, parsonage allowance, Social Security exemption and other financial topics on being a minister. 

3. Consult a tax professional as needed 

Details: We strongly encourage you to talk with a professional who is up-to-date on current practices in this field. Reliant is unable to offer tax advice for your specific situation. 

4. Complete a Parsonage Request form 

Details: Once your parsonage amount has been approved, it will become effective on the next applicable pay period.  

To change your parsonage amount in the future, simply complete a new Parsonage Request form and email it to hr@reliant.org for approval. Dave Meldrum-Green, our director of Organizational Affairs & treasurer, reviews and approves all parsonage requests.

Resources: 

Whom to email: HR@Reliant.org

5. Understand your new employment status

Details: You are now considered "self-employed" by Reliant for purposes of Social Security and Medicare. Reliant will stop withholding FICA taxes and paying the employer portion on your behalf. FICA tax includes portions for Social Security and Medicare, and the tax rate for 2015 earnings was 15.3%. 

Resources: Chapter 6 in Zondervan Minister's Tax and Financial Guide 

6. Make a well-informed decision about Social Security 

Details: Ministers are granted the ability to opt out of Social Security if they meet certain requirements. By default you will remain in the system.

A decision to opt out must be based on conscience, not convenience. Remember, you cannot make the decision to opt out simply because you think you can achieve a better investment return on those funds elsewhere (economic reasons).

Reliant is not able to assist you with this decision. It is a completely personal decision. You may also want to talk with other ministers who have dealt with this option. 

A minister is fully responsible for social security taxes until he receives certification from the IRS that his/her opt-out request has been granted. 

Resources: Chapter 6 in Zondervan Minister's Tax and Financial Guide 

7. Notify Missionary Resources about your decision 

Details: If you are opting out, your email must explicitly state, “I am opting out of the Social Security System because I am conscientiously opposed to public insurance as a minister.”

Whom to email: HR@Reliant.org

Additional steps if you stay in the Social Security system

If you are opting out of Social Security, skip down to Additional steps if you opt out of the Social Security system

1. Decide whether to take the FICA Bonus 

Details: Reliant offers an additional 7.65% in salary to offset the amount previously paid by the employer for Social Security. This bonus will be paid from the MTD account for which you are responsible and will be included in your monthly paycheck.

2. Notify Missionary Resources if you want the bonus

Details: Once Reliant receives notification that you would like the bonus, you will receive a new salary offer. 

Whom to email: HR@Reliant.org

3. Submit a new Support Goal 

Details: Make sure to wait to submit a new Support Goal until you have received confirmation that your bonus request has been processed.

Submitting a new Support Goal accepts and activates the bonus.

Resources: Support Goal on Staffnet

4. Look at your options for paying your tax to the IRS 

Details: Remember, you must begin to pay your own Social Security tax (now called SECA since you are considered self-employed) from the point in time that you are paid Reliant wages as a minister.

Resources: Chapter 7 in Zondervan Minister's Tax and Financial Guide

Additional steps if you opt out of the Social Security system

1. File Form 4361 with the IRS

Details: Please be aware that if you request a FICA bonus and then decide within two years that you are opting out, you may be required to repay the bonus total you have received to date.

Resources: IRS Form 4361 (Download)

2. Submit a new Support Goal 

Resources: Support Goal on Staffnet

Review of steps to take

If you are staying in the Social Security system:

If you are opting out of the Social Security system:

Additional Resources

PDF includes:

Have questions?

Send an email to HR@Reliant.org or call Tonya Lundeen (407) 671-9700 ext. 106.